Modelo de distribuição orçamentária: uma proposta para a Universidade Tecnológica Federal do Paraná - Câmpus Londrina

Abstract

This study aimed to develop a budgeting allocation matrix for the UTFPR, Câmpus Londrina, for the distribution of the discretionary campus budgeting resource. It was used case study, observation, bibliographic and documentary analysis to conclude the objective of this work, the research is applied and descriptive. The developed matrix is characterized by being a management support tool and based on objective guidelines and criteria, focusing on budget management, seeking to improve performance and achieve results with efficiency, effectiveness and transparency. In order to reach the objective, the variables present in the institution were identified, identified the insufficiencies of the matrix suggested by COPLAD (planning and administration board), verified the guidelines, criteria and the variables and managed, integrating the results, to develop an apportionment matrix along the proposed lines. The apportionment matrix is structured in four variables: students, faculty and administrative technicians, faculty title and institution structure. Being structured aiming at the weighting of the mathematical variables and the equality between the units and developed aiming at the equitable distribution of the resource and aimed at enabling the execution of the budget according to the principles of public administration and achieve the proposed objective in the budget efficiently and effectively. For the development of the apportionment matrix, the deliberations of COPLAD were analyzed, as well as the insufficiency of the previous apportionment matrix suggestion, the guidelines and the discretion of the campus for development. It was presented through a diagram and complementary description the workflow necessary for the application of the apportionment matrix and also the method of application of the matrix and its variables, along with applicable models in spreadsheet format for the organization and calculation of the variables of the mathematical equation. This made it possible to develop the matrix applicable to all units together with an implementation plan, contributing to transparency in the allocation of resources and ensuring the ability for the campus to meet budget objectives and move towards management effectiveness.